If for any taxable year a local taxpayer is subject to different tax rates for the tax imposed by a particular county, the taxpayer's tax rate for that county and that taxable year is the rate determined in the last STEP of the following STEPS:STEP ONE: For each tax rate in effect in a year, multiply:(A) the number of months in the taxpayer's taxable year in which the rate is in effect; by(B) the rate.STEP TWO: Divide:(A) the sum of the amounts determined under STEP ONE; by(B) twelve (12).As added by P.L.243-2015, SEC.10.
Indiana Legal Code